Post, Digital and Visual Effects Production (PDV) Offset

The Post, Digital and Visual Effects Offset (PDV Offset) is an attractive and highly sought after post-production and visual effects incentive with a 30% rebate on Qualifying PDV Expenditure (QAPE) incurred in relation to PDV work.

Eligible productions must have a total Qualifying Australian PDV Expenditure of at least $500,000. To find out what qualifies as PDV QAPE click here.

What productions are eligible?

Eligible formats include feature films, telemovies, miniseries, and television series (including documentary, reality, animation and live action).

Productions do not need to be filmed in Australia.

Overview

There is no cap or sunset clause on the incentives

The incentives are a cash rebate paid to the producer

The incentives can be combined with State and Territory government incentives

Payment is usually made in 3 weeks from lodgement with the Australian Taxation Office (ATO)

No cultural or content tests

Please Note

A producer may access only one of the Australian Government incentives for each eligible project